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There are a number of reasons why a business is required to cancel its VAT registration. The main reasons for doing so are as follows:

1. Ìý

   •ÌýÌýÌýÌý Ceasing to trade.

2. Ìý

   If trading has ceased and there is no prospect of it restarting, the VAT registration must be cancelled provided there are no more assets in the company.

3. Ìý

   Company assets that are transferred for the private use of the owner or staff, or for